Basic STAR and Enhanced STAR

Basic STAR:

Owner-occupied property that is a one, two, or three-family residence, a mobile home or trailer, a farm home, or a residential condominium or cooperative apartment, and which serves as the primary residence of the owner or that portion of any other type of property which is partially used by the owner as a primary residence, is partially exempt from school district taxes, but liable for general municipal and county taxes, as well as for special ad valorem levies and special assessments. All primary-residence homeowners are eligible for the "Basic" STAR exemption, regardless of age or income. The amount of the basic exemption is $30,000, subject to equalization and other adjustments.

If the exemption is granted, the owner need not reapply in subsequent years to keep this exemption, unless the exemption is discontinued or revoked by the assessor.

Enhanced STAR:

New for 2019, if you’re applying or reapplying for the Enhanced STAR exemption, you must enroll in the Income Verification Program (IVP). You only need to enroll once, and you’ll receive the exemption each year, as long as you’re eligible. https://www.tax.ny.gov/pit/property/star/ivp.htm

Primary-residence owners that meet additional requirements are eligible to receive the "Enhanced" STAR exemption. To be eligible, all property owners must be 65 years of age or older, with incomes that do not exceed $86,300 a year as amended annually according to a cost-of-living adjustment (COLA) used by the Social Security Administration. For purposes of the Enhanced STAR exemption, "income" means the "adjusted gross income" for federal income tax purposes as reported on the applicant's federal or state income tax return for the applicable income tax year, minus any taxable distributions from an Individual Retirement Account (IRA). Low-income seniors who will be receiving the senior citizen exemption will automatically qualify for the STAR exemption, without filing a separate STAR application. Although senior citizens whose annual incomes exceed the eligible income limit for a given year will not be eligible for the Enhanced STAR exemption, they may be eligible for the Basic STAR exemption.

The STAR exemption must be applied after all other applicable exemptions have been applied to the property's assessed value. However, the exemption may not reduce the property's taxable assessed value below zero, nor may any owner receive both the basic and Enhanced STAR exemptions in the same year. Anyone who misrepresents his or her primary residence, age or income on a STAR application may be subject to a $100 penalty, may be prohibited from receiving the STAR exemption for five years, may have to return up to three years of taxes saved by the improperly granted exemption, and may be subject to criminal prosecution.

FINAL CERTIFIED STAR AMOUNTS

2015

2016

2017

2018

Town

Basic

Enhanced

Basic

Enhanced

Basic

Enhanced

Basic

Enhanced

Altona

31,530

68,620

30,000

65,300

30,000

65,500

30,000

66,800

Ausable

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Beekmantown

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Black Brook

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Champlain

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Chazy

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Clinton

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Dannemora

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Ellenburg

30,000

65,300

31,550

68,680

30,000

65,500

30,000

66,800

Mooers

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Peru

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Plattsburgh

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Saranac

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Schuyler Falls

30,000

65,300

30,000

65,300

30,000

65,500

31,600

70,360

City

30,000

65,300

30,000

65,300

30,000

65,500

30,000

66,800

Please Be Advised

There have been some changes in how certain homeowners will apply for STAR, and in how they receive their STAR benefit. The STAR program continues to provide much-needed property tax relief to New York State’s homeowners. New applicants who qualify for STAR will register with New York State instead of applying with their assessor. If they qualify, they will receive a STAR credit in the form of a check, rather than receiving a property tax exemption.

To be eligible for a STAR check, you must register with the New York State Tax Department by: